Kevin M. Downing

Kevin Downing's practice focuses on advising international businesses, including international financial institutions, on high stakes matters in the areas of government criminal and civil enforcement. His practice concentrates on criminal and civil tax matters but also includes money laundering, white collar matters and the Foreign Corrupt Practices Act (FCPA). In addition, he represents business entities and individuals in investigations, prosecutions and civil trials.

Before joining Miller & Chevalier, Mr. Downing was a Senior Litigation Counsel at the Department of Justice (DOJ), Tax Division in Washington, D.C. He spearheaded the Justice Department's largest and most successful criminal tax investigations and prosecutions involving tax shelters and illegal crossborder banking. The cases that he investigated, prosecuted and supervised involved international banks and accounting firms. His matters involved tax fraud, Bank Secrecy Act violations, money laundering, mail and wire fraud, mortgage fraud, and securities fraud. In addition, Mr. Downing was involved in an array of civil tax litigation cases, including overseeing tax shelter litigation throughout the country, and devising litigation positions and trial strategies.

Mr. Downing had considerable dealings with high-level officials throughout the U.S. government, the Federal Reserve Bank of New York and with officials of foreign governments, including their banking regulators, justice ministries, and tax authorities. He received the U.S. Department of Justice John Marshall Award, the highest award for a trial attorney at the DOJ, as well as the Internal Revenue Service's Commissioner's Award, and the Internal Revenue Service's Chief Counsel Award. More >

Kevin Downing's practice focuses on advising international businesses, including international financial institutions, on high stakes matters in the areas of government criminal and civil enforcement. His practice concentrates on criminal and civil tax matters but also includes money laundering, white collar matters and the Foreign Corrupt Practices Act (FCPA). In addition, he represents business entities and individuals in investigations, prosecutions and civil trials.

Before joining Miller & Chevalier, Mr. Downing was a Senior Litigation Counsel at the Department of Justice (DOJ), Tax Division in Washington, D.C. He spearheaded the Justice Department's largest and most successful criminal tax investigations and prosecutions involving tax shelters and illegal crossborder banking. The cases that he investigated, prosecuted and supervised involved international banks and accounting firms. His matters involved tax fraud, Bank Secrecy Act violations, money laundering, mail and wire fraud, mortgage fraud, and securities fraud. In addition, Mr. Downing was involved in an array of civil tax litigation cases, including overseeing tax shelter litigation throughout the country, and devising litigation positions and trial strategies.

Mr. Downing had considerable dealings with high-level officials throughout the U.S. government, the Federal Reserve Bank of New York and with officials of foreign governments, including their banking regulators, justice ministries, and tax authorities. He received the U.S. Department of Justice John Marshall Award, the highest award for a trial attorney at the DOJ, as well as the Internal Revenue Service's Commissioner's Award, and the Internal Revenue Service's Chief Counsel Award.

Mr. Downing has made presentations to banking associations, chambers of commerce, and anti-money laundering associations in Beijing, Hong Kong, Shanghai and Singapore. In addition, he has been a featured speaker regarding criminal tax, cross-border banking and Foreign Account Tax Compliance Act (FATCA) compliance at conferences sponsored by the American Bar Association; the American Bankers Association; the International Bar Association; the Association of Certified Anti-Money Laundering Specialists; the Securities Industry and Financial Markets Association, the Money Laundering Association; the Anti-Money Laundering, Audit, Compliance and Fraud Forum; and a consortium of Wall Street investment banks.

Representing International Financial Institution in the investigation of crossborder criminal tax allegations and related civil litigation.

Representing International Financial Institution in criminal investigation of crossborder banking with United States customers.

Civil

Starr Int’l Co. v. United States, No. 14-cv-1593 (D.D.C. filed Sept. 19, 2014). Represent an international financial services company in a case of first impression challenging the decision of the United States Competent Authority (Internal Revenue Service) to deny discretionary benefits under the tax treaty between the United States and Switzerland.

Represent International Financial Institution in an Internal Revenue Service audit of the administration of pension plans; conducted related internal investigation.

Represented U.S. Financial Institution in a million-dollar refund suit against the United States with respect to certain structured crossborder transactions.